HomeMy WebLinkAboutTR-6-96 THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
REPORT
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Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE File# �������
Date: February 5, 1996 Res• #Qn—_
By-Law#
Report#:-� 6-96 File#:
Subject: PROPERTY ASSESSMENT FOR WILMOT VALLEY FARMS
LOT 32, CONCESSION 6, ORONO
OWNED AND OPERATED BY MR. AND MRS. MURRAY BALL
Recommendations:
It is respectfully recommended that the General Purpose and Administration Committee
recommend to Council the following:
1. THAT Report TR-6-96 be received;
2. THAT Council provide direction on either of the following options: (a) approve or
(b) reject, the request made to credit or refund taxes; and
3. THAT Mr. and Mrs. Murray Ball be advised of Councils' decision and that
Councils' decision is final.
BACKGROUND AND COMMENTS:
Mrs. Anne Ball has requested that this report be placed on the public agenda and has asked that
if the committee can not reimburse the funds, they consider requesting the Assessment Office to
reconsider her request for reimbursement because their error is of significant financial value.
Mrs. Anne Ball contacted the Tax Office in November of 1995 to make application under j
Sections 442 and 443 of the Municipal Act.
Sections 442 and 443 of the Municipal Act allow for a cancellation, reduction or refund of taxes
where a gross or manifest clerical error has been made. Section 443 only allows an application
to be made to a maximum of the two (2) years proceeding the year, in which the application is
made.
The Regional Assessment Office reviewed the application and recommended a reduction of the
total assessment for the years 1993, 1994 and 1995. The total assessment was reduced by 1759
from RP5224 to RP3465.
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'HIS IS PRDM RECYCLED PAPER
TR-6-96 Page - 2 -
The following is a breakdown by year of the total refund issued.
Year Assessment Mill Rate Taxes to Be
Reduction Refunded
1993 1759 x 688.482 = $1,211.04
1994 1759 x 691.902 = 1,217.06
1995 1759 x 695.795 = 1,223.90
TOTAL REFUND $3,652.00
The Balls', however, feel the issue of the years 1990 through to 1992 still needs to be addressed
(see Attachment #1).
If an additional write-off for the years 1990 to 1992 were calculated, it would be as follows:
Year Assessment Mill Rate Taxes to Be
Reduction Refunded
1990 1759 x 605.371 = $1,064.85
1991 1759 x 636.229 = 1,119.13
1992 1759 x 663.543 = 1,167.17
TOTAL REFUND $3,351.15
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The Municipality has acted appropriately and already given the maximum refund it was obligated
to. The Municipality's authority to cancel or grant a refund due to an error is found solely in
Section 442 and 443 of the Municipal Act.
The only other avenue for a taxpayer is to appeal their assessment. In this case when the
property was transferred in 1989, a Notice of Property Valuation would have been sent by the
Regional Assessment Office. This notice would have indicated how to launch an appeal if you
did not agree with the assessed value. Unfortunately, Mr. and Mrs. Ball did not appeal
immediately and the onus is on them to do so. The notice will indicate a deadline in which an
appeal is to be made. An appeal cannot be made now against previous years as the Assessment
Act does not allow this.
702
TR-6-96 Page - 3 -
Conclusions:
Council has two (2) options:
(a) To Write Off: Based on a previous legal opinion the school boards and region are not
obliged to absorb a share of the taxes not specifically authorized in
sections 442 and 443. Therefore the Municipality would have to absorb
the entire cost of $3,351.15 by way of a Municipal grant charged to
general municipal expenses. The net effect being that the other municipal
taxpayers would ultimately pay the cost.
(b) No Write Off: Advise Mr. and Mrs. Ball that Council is not of the opinion that it is in the
best interests of the Municipality to write off taxes.
(i) It is not allowed through the appropriate legislation;
(ii) In light of recent provincial cut-backs, the Municipality is not in a
position to absorb costs by way of a Municipal Grant.
(iii) This precedent would present a financial risk to the Municipality
as we would be opening the door to future applications.
Respectfu submitted, Reviewed by,
rie A. Marano, H.BSc.,A.M.C.T., W.H. Stockwell,
Treasurer. Chief Administrative Officer.
MM/hjl
Attachments
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703
} ATTACHMENT #1
January, Wilmot Valley Farms
►Y, , 1996 Jt`N I �,;.;� Mr. & Mrs. M. Ball
3313 Conc, Rd. 7, R.R. #2
L3E'? ""!.i-!�til` ORONO,
Ontario
The Honourable "' LOB i MO
Y r Hamre t , ►s,
Municipality o- arin ton o_r
40 Temperance Street
BOW MANVILLE, Ontario
L1 C 3A6
Dear Honourable Mayor:
RE: PROPERTY ASSESSMENT FOR WILMOT VALLEY
LOT 32, CONCESSION 6, ORONO FARMS
OWNED AND OPERATED BY MR. & MRS. MURRAY BA
LL
Upon receiving our assessment late fall of 1995, we called
inquire how we are assessed. A few questions were exchanged
Plus 1 acre portion was wrongly assessed the your Assessment Office to
a residential home from a farm home. This fa originally and found that the house
We found out it had been changed in 1990 to
Family', February 18, 1880 and has been passed dow through
been a working farm for as long as we could Possibly purchased by "The gall
Assessment Office Y know• Were tld by th generations. It has
(Terri-Lynn Francis) that in 1989 upon transfer of o
names the person doing assessments in this area may have driven y Regional
were not farming our farm. His assumption was wrong and wnerass into our
been overcharged approxtmatel even o and assumed we
Y $1,000 to $1,400 per year.b With the
fheln/andWe have
consideration of Ruth Swan and the current Assessor for this
received a rebate of$3,652.00 for 1993 - p sincere
the Provincial Legislation (Section
1995 which was allowed by the Municipal Act!n
a grievance the.first year, buhad 442
o knowledge are now aware we should have file
change made when we took over the farm. d
of assessments or that there was a
We are still concerned about the overpayment in .1990 to
Your consideration of this matter would be 1992
greatly appreciated.
Y .urs truly,
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Murray and Anne Ball
cc: Marie Marano, Treasurer
Ruth Swan, Tax Collector
All Council Members
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ASSESSMENT OFFfCE INFORMATION
W A R D 1 1 - 7 DAVID O'BLENES
WARD 1 8-16 GWEN MCDERMOTT
WARD 11 STEVE GALLOWAY
WARD X TERRY FRANCIS
-F' r'� ATE- �/61-f1V
MINISTRY OF FINANCE 1
ASSESSMENT REGION #13
OFFICE GALLERIA
STE 170, OSHAWA CENTRE Al&L �S f
419 KING ST WEST
OSHAWA ON L1J 2K5
432-8444
1-800-268-2224
SC-6880